Notification No. 28/2022: Income Tax (8th Amendment) rules

G.S.R. 275(E).—In exercise of the powers conferred by clause (48) of section 2 and clause (47) of
section 10 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct
Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (8th Amendment) Rules,
   2022.
   (2) They shall come into force from the date of their publication in the Official Gazette.

https://incometaxindia.gov.in/communications/notification/notification-no28-2022.pdf